Prepared By: Community Affairs Committee REVISED: 03/15/05. Please see last section for Summary of Amendments

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1 SENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: SB 1270 Prepared By: Community Affairs Committee SPONSOR: SUBJECT: Senator Saunders Property Appraiser Assessments DATE: March 8, 2005 REVISED: 03/15/05 ANALYST STAFF DIRECTOR REFERENCE ACTION 1. Vickers Yeatman CA Fav/1 amendment 2. GE Please see last section for Summary of Amendments X Technical amendments were recommended Amendments were recommended Significant amendments were recommended I. Summary: This bill authorizes county property appraisers to utilize satellite imagery, aerial photographs, and similar imagery to satisfy the requirement that property must be inspected every three years for purposes of assessing the value of real property. The bill provides that property appraisers retain the option of conducting physical inspections of property. This bill substantially amends section of the Florida Statutes. II. Present Situation: Section 4, Article VII, of the Florida Constitution, requires a just valuation of all real property for ad valorem taxation, with certain exceptions. Florida Property Appraisers have the statutory responsibility to list and determine the just value of all real property in each county each year for purposes of ad valorem taxation. Section , F.S., provides that Property Appraisers must complete an assessment of the value of all property no later than July 1 of each year, except that the Department of Revenue may for good cause extend the time for completion of assessment of all property.

2 BILL: SB 1270 Page 2 This section provides that in making the assessment of the value of real property, the Property Appraiser must inspect physically the property every 3 years to ensure that the tax roll meets all the requirements of law. In addition, the property appraiser must physically inspect any parcel of taxable real property upon the request of the taxpayer or owner. In revaluating property in accordance with constitutional and statutory requirements, the property appraiser may adjust the assessed value placed on any parcel or group of parcels based on mass data collected, on ratio studies prepared by an agency authorized by law, or pursuant to regulations of the Department of Revenue. Section , F.S., requires the Department of Revenue to provide aerial photographs every 3 years to the state s 67 property appraisers. The counties rely on the use of aerial photography for discovery, location, and identification of property characteristics. A schedule of counties to be flown each year (approximately one third of the state) has been developed to insure that this requirement is met. This is accomplished through an interlocal agreement with the Department of Transportation to provide photo enlargements to the counties. However, due to workload and resource allocation, the Department of Transportation is often unable to fly all counties that have been scheduled. As a result, the Department of Revenue contracts with private aerial photography firms to fly the remaining counties. According to representatives of the Department of Revenue and the Florida Association of Property Appraisers, many of the state s property appraisers are currently unable to comply with the statutory requirement that they physically inspect property every 3 three years. This is due to the significant growth in the number of parcels of property, combined with limitations in staffing resources within the property appraiser offices. The Department of Revenue indicated that Florida currently has approximately 9 million parcels of property. The International Association of Assessing Officers publishes advisory standards to assist assessing officers in the improvement and standardization of their offices. The 2002 Standard on Mass Appraisal of Real Property recommends that property be physically reviewed and individually reappraised every four to six years. III. Effect of Proposed Changes: The bill amends s , F.S., to authorize county property appraisers to utilize satellite imagery, aerial photographs, and similar imagery to satisfy the requirement that property must be inspected every 3 years for purposes of assessing the value of real property. Property appraisers would retain the option of conducting physical inspections of property to satisfy the requirement. IV. Constitutional Issues: A. Municipality/County Mandates Restrictions: B. Public Records/Open Meetings Issues:

3 BILL: SB 1270 Page 3 C. Trust Funds Restrictions: V. Economic Impact and Fiscal Note: A. Tax/Fee Issues: B. Private Sector Impact: C. Government Sector Impact: VI. Technical Deficiencies: VII. Related Issues: The Department of Revenue has requested funding to acquire ortho-rectified digital image data to support the development and analysis of the tax rolls for all 67 counties in Florida for FY 05/06. The Department asserts that acquisition of this improved imaging capability will facilitate the counties and the Department s utilization of emerging technologies to become more efficient. This Senate staff analysis does not reflect the intent or official position of the bill s sponsor or the Florida Senate.

5 BILL: SB 1270 Page 5 VIII. Summary of Amendments: Barcode by Community Affairs: Provides that county property appraisers must inspect property either physically or through review of aerial or satellite imagery every 5 years. Current law provides for the physical inspection of property every 3 years. This Senate staff analysis does not reflect the intent or official position of the bill s sponsor or the Florida Senate.

Prepared By: Government Efficiency Appropriations Committee. Government Efficiency Appropriations Committee and Senator Saunders REVISED:

Prepared By: Government Efficiency Appropriations Committee. Government Efficiency Appropriations Committee and Senator Saunders REVISED: SENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/SB 1270 Prepared By: Government